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AuthorAouni, Belaid
AuthorMcGillis, Sheila
AuthorAbdulkarim, Mustafa Elkasih
Available date2020-11-04T10:00:40Z
Publication Date2017
Publication NameAnnals of Operations Research
ResourceScopus
URIhttp://dx.doi.org/10.1007/s10479-015-1969-3
URIhttp://hdl.handle.net/10576/16890
AbstractIn practice, generally the accountants are facing complex decision-making situations where they aggregate simultaneously several conflicting and incommensurable factors (dimensions). They look for the decision of the best compromise. The goal programming (GP) is one of the multi-criteria decision aid models that have been applied to the field of accounting. The aim of this paper is to provide an exhaustive literature review of the GP application within the field of accounting and to propose a new typology which serves as a guideline for the accountants to identify the most appropriate variant of GP to deal with specific accounting related decision making situation.
Languageen
PublisherSpringer New York LLC
SubjectAuditing
Goal programming
Management accounting
Multi-criteria decision aid
Typology
TitleGoal programming model for management accounting and auditing: a new typology
TypeArticle
Pagination41-54
Issue Number43832
Volume Number251
dc.accessType Abstract Only


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